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Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Published by Politeknik Negeri Bengkalis
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/iakp.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal IAKP merupakan jurnal ilmiah yang mengeksplorasikan disiplin ilmu bidang akuntansi, keuangan, perpajakan, dan audit. Dapat berupa artikel penelitian, review dan kajian ilmiah. Diterbitkan oleh Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bengkalis. Terbit dua kali setahun (Semi Annually Publication) pada bulan Juni dan Desember. Jurnal IAKP merupakan jurnal ilmiah yang berupa artikel penelitian, review dan kajian ilmiah yang bertujuan mempublikasikan dan mengeksplorasikan disiplin ilmu bidang: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika Profesi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 94 Documents
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Cover, Dewan Redaksi, dan Daftar Isi Dewan Redaksi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v3i2.3125

Abstract

Pengaruh Pemahaman Peraturan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan Sebagai Pemoderasi (Studi Kasus Wajib Pajak UMKM di KPP Pratama Pekanbaru Tampan) Widya Febriyanti; Dwi Fionasari; Agustiawan Agustiawan; Rama Gita Suci
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3044

Abstract

This study aims to examine whether there is an influence between the understanding of regulations and the quality of tax service services on taxpayer compliance with taxation taxes as moderating. The data used in this study are primary data. This type of research is quantitative. The object of this research is MSME taxpayers who are registered at the Tampan KPP Pratama Pekanbaru City. The sample collection method used random sampling method. Samples were taken as many as 100 MSME taxpayers. The data analysis test uses the Moderated Regression Analysis (MRA) method which is processed using SPSS 24. The results of this study indicate that the understanding of tax regulations and the quality of tax services have an effect on taxpayer compliance. Furthermore, the socialization of taxation is able to moderate the effect of understanding regulations and the quality of tax service services on taxpayer compliance.Keywords: Understanding of Tax Regulations, Quality of Fiscus Service, Socialization of Taxpayer Compliance
Audit Delay: Faktor Faktor Yang Mempengaruhi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2021 May Dhia Rizky Wahyuni; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3278

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh ukuran perusahaan, profitabilitas, solvabilitas, opini auditor dan reputasi kantor akuntan publik terhadap audit delay. Variabel independen dalam penelitian ini adalah ukuran perusahaan, profitabilitas, solvabilitas, opini auditor dan reputasi kantor akuntan publik. Variabel dependen dalam penelitian ini adalah audit delay.  Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Periode penelitian dilakukan selama 3 tahun. Teknik penentuan sampel yang digunakan adalah teknik purposive sampling dengan sampel sebanyak 43 perusahaan memperoleh sampel sebanyak 129 berdasarkan kriteria tertentu. Metode analisis penelitian ini menggunakan regresi linear berganda dengan bantuan SPSS 23. Hasil penelitian ini membuktikan bahwa secara parsial ukuran perusahaan dan solvabilitas berpengaruh terhadap audit delay, sedangkan profitabilitas, opini auditor dan reputasi kantor akuntan publik tidak berpengaruh terhadap audit delay. Secara simultan ukuran perusahaan, profitabilitas, solvabilitas, opini auditor, dan reputasi kantor akuntan publik berpengaruh signifikan terhadap audit delay.Keywords: Company Size, Profitability, Solvency, Audit Opinion, Reputation of Public Accounting Firm and Audit Delay
Cover, Dewan Redaksi, dan Daftar Isi Dewan Redaksi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3351

Abstract

Pengaruh Pemahaman Aturan Perpajakan, Motivasi Wajib Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Yokhebed Winni Cintaswara Parengkuan; Vivi Iswanti Nursyirwan
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3119

Abstract

This study aims to determine how the effect of tax knowledge, taxpayer motivation, and tax knowledge on taxpayer compliance. The object of research in this study is an individual taxpayer who is registered at the Tax Service Office of Pratama Kebayoran Lama. This study uses primary data obtained from questionnaire data distributed to respondents of income tax payers. The sampling technique used purposive sampling method by producing 100 samples of individual taxpayers. The data analysis technique used a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) using the SmartPLS 3.3.9 application. The results of the study show that tax knowledge, tax payer motivation, and tax knowledge jointly affect taxpayer compliance. Understanding of tax rules has a positive and significant effect on taxpayer compliance, taxpayer motivation has a positive and significant effect on taxpayer compliance, and tax knowledge also has a positive and significant effect on taxpayer compliance at the Tax Service Office of Pratama Kebayoran Lama. Keywords: A understanding of tax rules, taxpayer motivation, tax knowledge, taxpayer compliance
Pengaruh Penghasilan Wajib Pajak, Penerapan E-System Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Pandemi Covid 19 (Studi Pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang Tahun 2020–2021) Harfenas Situmorang; Yunita Maharani
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3287

Abstract

This study aims to determine the effect of Taxpayer Income, Application Of Tax E-System And Tax Knowledge On Taxpayer Compliance Of Personal Persons During The Covid-19 Pandemic (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of Taxpayer Income have a positive and significant effect on the level of Taxpayer Compliance. This is evidenced by the t-value greater than the table (2,591 > 1.984) at significant (0.011 < 0.05). Application Of Tax E-System have a positive and significant effect on the level of Tax Compliance. This is evidenced by the t-value greater than the table (3.371 > 1.984) at significant (0.001 < 0.05). Tax Knowledge have a positive and significant effect on the level of Taxpayer Compliance. This is evidenced by the t-value greater than the table (3,277 > 1.984) with a significant (0.001 < 0.05). Taxpayer Income, Application Of Tax E-System and Tax Knowledge have a positive and significant effect together on the Taxpayer Compliance Level. This is evidenced by the regression coefficient that is positive at 0.279; 0.396; 0.291 and Fcount greater than Ftable (108.501 > 2.70).Keywords: Taxpayer Income, Application Of Tax E- System, Tax Knowledge, Individual Taxpayer Compliance
Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku E-Commerce (Studi pada Pelaku Usaha UMKM yang Menggunakan Layanan E-Commerce di Kota Pekanbaru) Indah Mawaddah; Zirman Zirman; Rezi Abdurrahman
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3214

Abstract

This study aims to examine the effect of tax Socialization, understanding of taxation, awareness of taxpayers, and tax rate on the compliance of e-commerce user taxpayers. The object of this study were SMES taxpayers who uses e-commerce service in pekanbaru. This study were using primer data, which distributed all questionnaires directly and online by google form that obtain a sample of 51 respondents. The data obtained were analyzed using the Statistical Package for the Social Sciences (SPSS) data analysis program version 25. The results show that tax socialization and taxpayer awareness affect the compliance of SMES taxpayers who use e-commerce services. Meanwhile, understanding taxation and tax rates have no influence on the compliance of SMES taxpayers who use e-commerce services. Adjusted R2 results of four independent variables silmutantly on the dependent variable had an influence of 34% and the remaining 66% were influenced by other factors not studied in this study.Keywords: tax socialization, understanding of taxation, the awareness of taxpayers, tax rate, taxpayers compliance
Analisis Pengaruh Corporate Social Responsibility, Intensitas Aset Tetap dan Sales Growth Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer (Consumer Non-Cyclicals) Sub-Industri Liquors, Soft Drinks, Dairy Products, Processed Foods yang Terdaftar di BEI Tahun 2017-2021) Khoirunnasikin Khoirunnasikin; Vivi Iswanti Nursyirwan
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3301

Abstract

The purpose of this research is to analyze the effect of corporate social responsibility, fixed asset intensity and sales growth on tax aggressiveness in consumer non-cyclicals sub-industry liquors, soft drinks, dairy products, processed foods manufacturing companies listed on the IDX. This type of research is a quantitative research. This study uses secondary data obtained from the IDX website and the company’s website. Data collection techniques using literature study and documentation study. The sample of this research is consumer non-cyclicals sub-industry liquors, soft drinks, dairy products, processed foods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The sample selection used purposive sampling method. The analysis used was panel data regression analysis which was processed using the Eviews application version 9. The results of this research indicate that corporate social responsibility and fixed asset intensity have no effect on tax aggressiveness, sales growth has a negative effect on tax aggressiveness. Corporate social responsibility, fixed asset intensity, and sales growth together (simultaneously) influence tax aggressiveness.Keywords: Corporate Social Responsibility, Fixed Asset Intensity, Sales Growth, Tax Aggressiveness 
Analisis Kinerja Keuangan Pemerintah Daerah (Studi Kasus Badan Keuangan Daerah Provinsi Kepulauan Bangka Belitung) Gayatria Oktalina; Zamhari Zamhari
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3242

Abstract

This study is a descriptive quantitative that aims to determine the regional financial performance of the Bangka Belitung Islands Province in 2018-2020 in terms of the degree of fiscal decentralization ratio, regional financial independence ratio, effectiveness ratio, and efficiency ratio along with harmony ratio. The locus of the research at BAKUDA Province of Bangka Belitung. The results of the analysis show that the financial performance of the regional government of the Bangka Belitung Islands Province in terms of (1) The Ratio of Degrees of Fiscal Decentralization is categorized as moderate with an average ratio of 30.78%. (2) Regional Financial Independence Ratio is still relatively low with a consultative relationship pattern with  an  average  ratio  of  46.73%.  (3)  The  PAD Effectiveness Ratio can be categorized as effective because the average ratio is 97.50%. (4) The ratio of regional financial efficiency is less efficient because the average ratio is 95.7%. (5) The compatibility ratio, it can be proven that the provincial government of the Bangka Belitung Islands allocates most of its budget for regional operating expenditures with an average of 72.34% compared to the average capital expenditure of 35.2%.Keywords: Regional Government, Financial Performance
Analisis Audit Operasional atas Persediaan Barang Consumable Studi Kasus pada PT. Pipa Mas Putih Gus Muhammad Taufik; Indarti Indarti; Arini Arini
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3303

Abstract

This study aims to determine the impact of the implementation of an operational audit of the inventory of goods at PT. Pipa Mas Putih Duri. The data analysis method used in this research is the descriptive qualitative research method. Based on the results of the research that has been analyzed based on interviews and direct observation of the object of the research, PT. Pipa Mas Putih has carried out an operational audit properly, as evidenced by the fulfillment of the stages of the operational audit stages. Furthermore, PT Pipa Mas Putih Duri already has several procedures regarding the management of goods inventory. Based on the checklist carried out, the operational audit and inventory management at PT. Pipa Mas Putih Duri are already running well.Keywords: Operational Audit, Management, Inventory

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